2 CFR § 1108.170 - Equipment.

---
identifier: "/us/cfr/t2/s1108.170"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "2 CFR § 1108.170 - Equipment."
title_number: 2
title_name: "Federal Financial Assistance"
section_number: "1108.170"
section_name: "Equipment."
chapter_name: "DEPARTMENT OF DEFENSE"
subchapter_number: "A"
subchapter_name: "GENERAL MATTERS AND DEFINITIONS"
part_number: "1108"
part_name: "DEFINITIONS OF TERMS USED IN SUBCHAPTERS A THROUGH F OF THIS CHAPTER"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301 and 10 U.S.C. 113."
regulatory_source: "85 FR 51230, Aug. 19, 2020, unless otherwise noted."
cfr_part: "1108"
---


# 1108.170 Equipment.

*Equipment* means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of:

(a) $5,000; or

(b) The recipient's or subrecipient's capitalization threshold for financial statement purposes.